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2014 (4) TMI 591 - HC - VAT and Sales TaxWhether the Tribunal was justified in affirming the order of seizure even by ignoring its own finding - Order of seizure – Excuse of unavailability of weightment slip - Refusal of acceptance of Documents by AC – Action of AC not Bona-fide - Held that:- Delhi-U.P. border area is of four kilometers which is considered to be a free zone and the transporter could have got weighment done anywhere in the entire area and when it was intercepted still there was sufficient distance within which he could have got his vehicle weighed, hence seizure of goods on the ground that weighment slip was not available, is totally misconceived and is not justified - Moreover, when action of AC has not been found genuine and bona fide, as is evident from the findings recorded by Tribunal, the impugned order, even otherwise, cannot be sustained – The impugned order of Tribunal is quashed - The revision is allowed with costs of Rs. 5000/- - Decided in favour of assessee.
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